They are getting more creative, I'll say that. English okay but not great, reasonable scenario of illness and death of prior (nonexistent) preparer - if I got an email like that, that also referenced a known good client's referral, I would not instantly flag it as spam. (I'd contact the known good client and ask "did you give my name to Mr. X" and see what they said.) Way better than the "click here to receive $6M in Nigerian lotto winnings" type spam of a few years ago.